Regulating more effectively : the relationship between procedural justice, legitimacy and tax non-compliance

In recent years, a significant number of middle-income taxpayers have been making use of aggressive tax planning strategies to reduce tax. In many cases, it is unclear whether these are designed and used by tax- payers to minimize tax legally or to avoid tax illegally. Those that are designed to exploit loopholes in tax law need to be dealt with in a way that restores faith and equity to the system. But how can tax authorities best manage taxpayers who may have inadvertently become involved in such illegal tax planning practices? Using longitudinal survey data, it will be shown that attempts to coerce and threaten taxpayers into compliance can undermine the legitimacy of the Tax Office's authority, which in turn can affect taxpayers' subsequent compliance behaviour. Responsive regulation, which is based on principles of procedural justice, will be discussed as an alternative enforcement strategy.

Leading lights : the promotion of garden suburb plans and planners in interwar Australia

This thesis explores interwar town planning in Australia, focusing on the period of large-scale urban expansion in the 1920’s. It problematises aspects of Australia’s urban planning history, particularly the 1920s ‘garden suburb. It also investigates the question of the use of international planning ideas in Australia, and the assertion or creation of authority by the Australian planning movement. The thesis additionally investigates the use of authoritative planning rhetoric for commercial or creative advantage. The thesis argues that the majority of innovative planning projects in the interwar years took place in the formation and foundation of the garden suburb. It shows that the garden suburb – assumed in much planning history to be an inferior form of Ebenezer Howard’s ‘garden city’ ideal – has, in fact, a number of precedents in 19th century Australian suburbia, some of which were retained in 20th century commercial estate design. Much of the Australian town planner’s authority at this time required recognition and awareness of the interests and needs of the general public, as negotiated through land vendors. As Australians looked to the future, and to the US for guidance, they were invited to invest in speculative real estate development modelled on this vision. The thesis concentrates primarily on the lives, careers and work of the British-Australian architect-planner Sir John Sulman; the Chicagoan architect-planners Marion Mahony and Walter Burley Griffin; and the Australian surveyor-planner Saxil Tuxen. These individuals were among the most prominent planners in Australia in the interwar years. All designed Australian garden suburbs, and combined advocacy with practice in private and public spheres. The thesis examines images and personas, both generic and individual, of the planner and the vendor. It shows that the formulation of the garden suburb and design practices, and the incorporation of international elements into Australian planning, are important in the creation of planning practice and forms. It also outlines the way these continue to have significant impact, in diverse and important ways, on both the contemporary built environment and planning history itself.

Institutional effects of corporate planning : the case of Australian universities

This thesis presents a longitudinal analysis of the strategic behaviour of Australian universities between 1993 and 2000. The findings suggest that Australian universities enunciate similar goals and objectives in their strategic planning, and that the activities of universities are largely determined by the patterns of activities undertaken in previous years. The empirical evidence suggests there is only a small amount of differentiation in the activities of Australian universities, despite a Government policy platform that identified institutional diversity as a primary goal.

Learning from arid planning and design history and practice : from Woomera to creating the new Roxby Downs communities

The principles and knowledge about arid planning and design have much applicability to contemporary Australian planning discourses because of climate change evidence and policy shifts that sketch a hotter and more unreliable future climate with an emphasis upon a semi-arid environment for Australia. Despite this merit and intent, we appear to have learnt little from the past and are failing to draw upon the pioneering planning and design knowledge that underpinned community development and scaffolding in numerous Australian arid and semi-arid communities, and to bring this knowledge into our future planning processes and strategies.

This paper considers the essential attributes and variables of three Australian arid planning and design, drawing upon historical practice and research that have been explored in the planning of semi-arid and arid places including Port Pirie, Whyalla, Monarto, Broken Hill, Port Augusta, Leigh Creek, Andamooka, Olympic Dam Village and Roxby Downs. It specifically reviews Woomera Village (1940s) Shay Gap (1970s) and the proposed extensions to Roxby Downs (2010s) as models of how to better plan and design communities in arid environments. Instrumental in these innovations is the use of landscape-responsive urban design strategies, water harvesting and irregular rainfall capture, arid horticulture, building design, colour and materiality, orientation and shading strategies, and social community construction under difficult isolationist circumstances. The paper points to key strategies that need to be incorporated in future climate change responsive community developments and policy making.

101 ways to save money on your tax - legally! : 2016-2017 edition

101 Ways to Save Money on Your Tax – Legally! is the Australian taxpayer's essential guide to maximising returns. Comprehensively updated for 2016-2017, this indispensable resource explains all of the changes to the May 2016 budget to help you pay what you owe and not a penny more. You'll find answers to common questions, tax traps to avoid and plenty of tips from Mr. Taxman himself that can save you hundreds or even thousands of dollars! Leverage your business, education, family, property, medical expenses, levies, shares and superannuation to get the tax return you deserve – and are fully entitled to under Australian law. You'll also find expert advice for tax-effective investments, tax planning and how to find a great accountant, so you can position yourself for an even bigger return next year!

101 ways to save money on your tax legally! : updated for 2015-2016

101 Ways to Save Money on Your Tax–Legally! 2015–2016 sheds light on how you can increase your tax return by maximising your deductions. This practical guide explores how individual, family, property, education, employment, small business, investment property, shares, superannuation, medical expenses, levies, and other deductions can be leveraged to ensure that you receive the tax return you deserve—and that you do not overpay the government. You'll also get advice regarding tax-effective investments, tax planning, and the best way to go about finding a great accountant.Every year, you give a portion of your income to the government. While this money funds essentials like infrastructure, you certainly do not want to give more than you need to. This insightful guide provides you with the information necessary to ensure that you receive as much money back as possible on your tax return.Discover how you can maximise your deductions to increase your tax return—and get what you are entitled to back from the government each yearUnderstand the tax law changes from the May 2015 budgetAccess tips that assist you in planning and filing your taxes with your best interests in mindIdentify tax traps, and get answers to frequently asked questions101 Ways to Save Money on Your Tax–Legally! 2015–2016 is an essential resource for every Australian who pays taxes.

Style wars: revolution in the suburbs?

Is there a revolution occurring in the Australian suburb? From a brief examination of demographic, economic, political and aesthetic changes, it appears that the suburbs of the new century are very different from those of the last. With the demise of key underpinnings of the older suburban form—the sexual division of labour, particular family forms, localised communities and bucolic private gardens—has gone an end to official support of the expansive suburb and a major shift in their politics, planning, economies and relationship to the CBD and other centres. With falling household sizes has gone a seemingly contradictory trend toward larger houses on smaller blocks of land. In the context of these many changes along with urban containment and consolidation, this paper argues that there is a convergence occurring between the design of inner, middle and outer suburban dwellings. The negativity long heaped upon the suburban bungalow by the custodians of taste is being revisited. The style wars are easing, as suburban homes increasingly resemble those appearing in densified cities across the nation.

Teaching values

Teaching Values has been designed to support teachers to introduce the Nine Values for Australian Schooling (Australian Government 2005) to their students and to build on the work that they and their schools do in the name of values education. It does not set out to be the definitive text rather it contributes to the current and historical discourse in this area by providing a unique approach to this complex area of the school curriculum. Using a range of texts sourced from collections held by the National Museum of Australia the book uses textual analysis as an approach to teaching values.

The rise and fall of the internal reserve

The 'internal reserve' distinguished world's best practice for the early garden suburb movement. These 'hidden' spaces were designed for a variety of reasons: to encourage the formation of community, promote safe play for children, offer sites for small-scale agricultural pursuits, address  topographic and drainage constraints, and facilitate conservation of natural features. They were a feature of progressive plans for British icon developments such as Hampstead Garden Suburb. As these plans travelled globally, however, the purpose of the internal reserve was less clear than their spatial form, and most languished as undistinguished, left-over spaces. The historical origins, development and demise of the internal reserve are surveyed, with a focus on the Australian experience against an Anglo-American backdrop.

The never-ending quest : effective strategy-making and change management for high-performing VET organisations

This report summarises the evaluation of projects undertaken in 2001-02 as part of Reframing the Future's sub-program on Strategic Management and Change Management. It argues every Registered Training Organisation (RTO) in the vocational education and training (VET) sector in Australia needs managers who can design effective strategies.

Beyond crisis: re-imagining science education

Science education is in crisis, which is evidenced by the increasing negative attitudes to Science by secondary school students and decreasing participation in post compulsory Science subjects. There is a need for re-imagining science by adopting contextual learning.

The problem of failing to provide culturally and linguistically appropriate healthcare

Analysing health policy explores Australian health policy using a novel, problem-orientated approach. It shows the problem-solving techniques that are used when developing policy and demonstrates the skills of analysis and decision making.Introductory chapters explain the problem-orientated approach to health policy development and introduce the policy making process. Case studies then explore developments in health policy in both priority and topical areas. Chapters illustrate how policy-makers respond to perennial and emerging policy problems and demonstrate problem-solving approaches to the conception, development and implementation of health policy.